On May 28, 2020, the IRS issued Notice 2020-35, which further postpones, to August 31, 2020, the due date for filing with the IRS and furnishing to account holders Form 5498, IRA Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information. Previously, on April 10, 2020, the IRS issued Notice 2020-23, which provided guidance that extended from June 1 to July 15 the deadline for filing and furnishing IRS Forms 5498 and 5498-SA.